In this publication the explanation is given, it is necessary to submit what documents to tax inspection for registration, as subject of a special mode of taxation on the added cost.
About day of coming into effect of the new special tax treatment there was less than a month. What prospects of payment of the VAT agricultural enterprises next year?
It is known that special modes of payment of the VAT for the agricultural enterprises, established subitems 6.2.6, item 11.21 and 11.29 of the Law on the VAT (further – the Law), operate till January 1, 2008. And next year Art. 81 of the Law to which the new special tax treatment of activity in the sphere rural and forestry, and also a ryboyolovstvo (further – a new special mode) is established should come into force.
Let’s remind: the new special mode should start to work in the 2005th, but annually it priostanavlivali and was prolonged by operating modes. Whether Priostanovyat the new special mode for one year while it is not known (at the moment of preparation of this number of such information isn’t present). Therefore the enterprises, kotoyory want to be registered as subjects of a new special mode since 2008, should take care of it now already.
The document confirming the new status a selyyokhozpredpriyatiya, the Certificate on a reyogistratsiya of agricultural enterprise as subject of a special mode of taxation on the added cost in a form No. 2-RS (further – the Certificate), approved as Poyolozheny No. 79* is.
For obtaining the Certificate the agricultural enterprise should present in taxing authority in a place of the registration the following documents:
1) the statement in a form No. 1-RS (the annex 6 to Poyolozheny No. 79);
2) the payment document on payment of the established sum for issue of the Certificate (the mentioned Polozheyony’s item 27.1). The size of such sum can learn agricultural enterprise in taxing authority in a place of the registration (today it is not established);
3) the statement in a No. form of 3-R about an exception a selkhozyopredpriyatiya from the Register of the payers paying the VAT in the general order (if till registration by the subject of a special mode the enterprise was the platelshchiyoky VAT). Together with this statement the usual Certificate of the payer of the VAT and all its certified copies should hand over the selkhozpredpriyayoty. Date of its annuliyorovaniye is the day previous date of issue of the "special" certificate.
It is necessary to submit the specified documents by rules and to the terms defined by Art. 9 of the Law for registration of payers of the VAT at own will, i.e. no later than 20 calendar days prior to the beginning of the tax period (item 81.9 taking into account subitem "in" Law item 9.6).
Thus, a deadline for the statement agricultural enterprise which wants to become the subject of a special mode since January 1, 2008 – on December 11, 2007.
In turn, taxing authority within 10 days from the moment of obtaining the statement in a form No. 1-RS dolzhen to give out to agricultural enterprise (to send by mail with the assurance of receipt at the expense of the enterprise) to Svideyotelstvo the subject of a special mode or to give written motivated refusal in its delivery.
* the Provision on registration of payers of the value added tax, approved by the order GNAU from 01.03.2000 of No. 79.
(On Balans-Agro newspaper materials).